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Judgment
ASHOK BRAN, J.
This petition has been filed by the CGT, Patiala, under s. 26(3) of the GT Act, 1958 (hereinafter referred to as ''the Act''), for directing the Tribunal, Chandigarh Bench, Chandigarh, to refer the following question of law, along with the statement of the case to this Court for its opinion. It is claimed that this question arises from the order of the Tribunal, dt. 21st Aug., 1990, Annexure ''E''.
"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the AAU2; decision in reducing the aggregation of the gifts made in the previous year tinder s. 6A of G''F Act, 1958, from Rs. 76,500 to Rs. 26,0007''
Assessee is an individual. The accounting year ended on 31st March, 1978. During the previous year relevant to the asst. yr. 1978-79, assessee made gifts of Rs. 21,000. During the course of assessment proceedings, GTO noticed that the assessee had also made gifts amounting to Rs. 76,500 in the preceding four years to S.K.L. Khera Charitable Trust. While framing the assessment, GTO aggregated the gift of Rs. 76,500, in view of the provisions of s. 6A of the Act. Being aggrieved, assessee filed an appeal before the AAC. The appeal was partly accepted. AAC held that only such of the gifts have to be aggregated which were chargeable to tax and as such the only gifts which have to be taken into account are Rs. 13,000 for 1976-77 and Rs. 13,000 for 1977-78.
Further appeal filed by the Department before the Tribunal failed. Tribunal confirmed the order of the AAC, in view of its own decision between the parties rendered in GTAs 1 & 2/Chd/78-79, vide which the appeals of the Department had been dismissed vide order dt. 15th Dec., 1979. Earlier decision rendered by the Tribunal in GTAs 1 & 2/Chd/78-79 was accepted by the Revenue. Findings recorded by the Tribunal were not challenged by filing a petition claiming a question of law.
Earlier decision of the Tribunal between the parties on the same point has become final. Otherwise also, we find that the view taken by the Tribunal is correct and self-evident from the reading of the provisions of the Act. Only such of the gifts can be aggregated which are chargeable to tax.
No referable question of law arises.
Dismissed.
OPEN